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Singapore legislation

Regulation 1

of Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010

Regulation 1

Citation and commencement

Amended byS 935/2022 wef 31/12/2021

These Regulations may be cited as the Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 and, subject to paragraph (2), shall be deemed to have come into operation on 1st September 2007.(2) No liability to pay any penalty under section 13O of the Act shall arise in respect of any exemption from tax prior to 7th January 2010.

Subregulation 1

These Regulations may be cited as the Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 and, subject to paragraph (2), shall be deemed to have come into operation on 1st September 2007.

Subregulation 2

Amended byS 935/2022 wef 31/12/2021

No liability to pay any penalty under section 13O of the Act shall arise in respect of any exemption from tax prior to 7th January 2010.

Read in full context — Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 →